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FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
Jul. 03, 2011
Fair Value of Financial Instruments [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE L — FAIR VALUE OF FINANCIAL INSTRUMENTS The following methods and assumptions were used to estimate the fair value of each class of financial instrument: Cash and cash equivalents, accounts receivable, accounts payable and accrued expenses The carrying amounts of these items are a reasonable estimate of their fair values because of the short-term nature of these instruments. Debt As of July 3, 2011 and December 31, 2010, rates currently available to us for long term borrowings with similar terms and remaining maturities are used to estimate the fair value of existingborrowings at the present value of expected cash flows. As of July 3, 2011 and December 31, 2010, the fair value of debt differed from the carrying amount due to favorable interest terms on the notes with the Company’s CEO. AtJuly 3, 2011 and December 31, 2010 the aggregate fair value of debt, with an aggregate carrying value of $9,224 and $9,786, respectively, is estimated at $9,721 and $9,884, respectively, and is based on the estimated future cash flowsdiscounted at terms at which the Company estimates it could borrow such funds from unrelated parties.

FAIR VALUE OF FINANCIAL INSTRUMENTS

6 Months Ended

Jul. 03, 2011

Fair Value of Financial Instruments [Abstract]

NOTE L — FAIR VALUE OF FINANCIAL INSTRUMENTS

The following methods and assumptions were used to estimate the fair value of each class of financial instrument:

Cash and cash equivalents, accounts receivable, accounts payable and accrued expenses

The carrying amounts of these items are a reasonable estimate of their fair values because of the short-term nature of these instruments.

Debt

As of July 3, 2011 and December 31, 2010, rates currently available to us for long term borrowings with similar terms and remaining maturities are used to estimate the fair value of existingborrowings at the present value of expected cash flows. As of July 3, 2011 and December 31, 2010, the fair value of debt differed from the carrying amount due to favorable interest terms on the notes with the Company’s CEO. AtJuly 3, 2011 and December 31, 2010 the aggregate fair value of debt, with an aggregate carrying value of $9,224 and $9,786, respectively, is estimated at $9,721 and $9,884, respectively, and is based on the estimated future cash flowsdiscounted at terms at which the Company estimates it could borrow such funds from unrelated parties.